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Zur informationsgewährung durch die bilanzierung von intangibles nach IFRS

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  • Susanne Schreiber

Abstract

Although intangibles take on increasing importance, accounting for these costs still involves many problems. Specifically, one of the main issues is whether the costs of intangibles should be treated as assets placed on the balance sheet, or as an expense appearing on the income statement. In this article, accounting for intangibles according to IFRS is analyzed critically with respect to the information function of financial statements. The results can be explained with agency theory. Copyright Physica-Verlag 2005

Suggested Citation

  • Susanne Schreiber, 2005. "Zur informationsgewährung durch die bilanzierung von intangibles nach IFRS," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 16(4), pages 451-470, December.
    • Handle: RePEc:spr:metrik:v:16:y:2005:i:4:p:451-470
    DOI: 10.1007/BF02741384
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    References listed on IDEAS

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    1. Mark V. Pauly, 1974. "Overinsurance and Public Provision of Insurance: The Roles of Moral Hazard and Adverse Selection," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 88(1), pages 44-62.
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